Income Tax of a Non-Resident Alien
BIR Ruling No. 050-81 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 11, 1981
Full text
March 11, 1981 BIR RULING NO. 050-81 22-a 000-75 050-81 Norconsult A.S. ADC Building 6805 Ayala Avenue Makati, Metro Manila Attention: Mr . Per . Kr . Mathisen Acting Resident Manager Gentlemen : In reply to your letter dated July 14, 1980, please be informed that Mr. Arne Schram Simonsen, a Norwegian assigned in the Philippines for approximately two (2) years as Senior Soils and Material Engineer on projects of Norconsult A.S. with the Ministry of Public Highways is considered a non-resident alien engaged in trade or business in this country. Hence, he is subject to income tax imposed by Section 21 of the Tax Code based on his entire net income received from all sources in the Philippines. [Sec. 22(a), Tax Code]. cdt Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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